CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann

ATTACHMENT
ANNEXURE’A’
1. There is in Law a distinction between movable & immovable property. The mode
and procedure of attachment of the two categories of properties differ in significant
respects. Hence, the standard format for the two types of property which are being
prescribed as distinct from each other. The standard format which should be used for
ordering the attachment for the movable and immovable property is given respectively in
Appendix IIIA & IIIB. A copy of the order of attachment is to be served on the defaulter in
the same manner as is prescribed for the service of an order or decision in Section 153 of
the Act.
2. It is also necessary that the order of attachment should be proclaimed at some place
on or adjacent to the property attached by customary mode. A copy of the attachment order
is to be affixed on a conspicuous part of the property as well as on the notice board of the
office of the authorized officer.
3. While issuing the order of attachment the provisions of Rules 9 and 10 of the Rules
should be kept in view. It is necessary to bring the provisions of the aforesaid Rules to the
defaulter’s notice by a written communication served in the same manner as has been
stipulated for the service of the principal notice of attachment in the foregoing paras. The
standard format which could be used for doing so is given as Appendix IV.
4. In some odd cases it may happen that the property to be attached is in the custody of
a Court or Public Officer. In such cases the authorized officer is required to give a notice (in
Appendix VI) to such court or officer requesting that such property and any interest or
dividend becoming payable thereon may be held subject to the further orders of the
authorized officer issuing the notice. In case there is any dispute relating to the question of
title or priority between the authorized officer and any other person not being the defaulter
who claims to be interested in such property by virtue of any assignment, attachment or
otherwise, the same would have to be determined by the court and not by the authorized
officer.
5. If the defaulter does not pay the Government dues as mentioned in the Certificate
(Appendix-I) within a period of 30 days together with the cost of detention of the property,
the authorized officer should obtain the Commissioner’s order for realizing the amount by
sale of the defaulter’s property in public auction.
6. Commissioners are competent to fix the reserve price in respect of any property of
the defaulter to be sold in public auction and further order that any bid shall be accepted
only on the condition that it is not less than such reserve price. They may utilize the services
of the valuation Cell of the Income Tax Deptt. or authorized Govt. approved valuers.
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